# Cap table

> Cap table — The register of who owns what in a company — every share issued, every option granted, the unissued pool and every SAFE or note that will become shares — shown as share counts and as percentages, issued and fully diluted. It must agree with the stock ledger, the board consents and the books.

Source: https://lopifi.com/glossary/cap-table
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is cap table?** In accounting, cap table means the register of who owns what in a company — every share issued, every option granted, the unissued pool and every SAFE or note that will become shares — shown as share counts and as percentages, issued and fully diluted. It must agree with the stock ledger, the board consents and the books.

## Also known as

- Capitalization table

## Words this system refuses for it

- the shareholder list (which leaves out options and SAFEs)
- the 409A

- **Category:** Equity & financing
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** fully-diluted, ledger, safe